Rate of duty applicable to accessories, etc.supplied with imported articles [Accessories (conditions) Rules, 1963 ]:
Certain accessories are sometimes compulsorily supplied with the main equipment. It may be difficult to value such accessories and to assess them separately or to charge duty on them when no additional consideration is involved in normal course. In such case, if any accessories of, Spare parts and maintenance implements for, any article are imported along with that article , then such accessories / spare parts and maintenance implements shall be chargeable at the same rate of duty as that article, if the proper officer is satisfied that in the ordinary course of trade,-
- Such accessories , parts and implements are compulsorily supplied with that article; and
- No separate charge is made for such supply, their price being included in the price of that article.